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How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China

Received: Sep. 05, 2020    Accepted: Sep. 23, 2020    Published: Oct. 14, 2020
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Abstract

Tax propaganda has always been an important task for the whole nation's financial system at all levels for all countries, although the importance of tax propaganda has been deeply recognized by tax administration authorities and previous studies, but the affecting mechanism of tax propaganda still lacks empirical study support. In order to close the gap regarding the affecting mechanism of tax propaganda on tax compliance, a questionnaire survey was conducted regarding the tax compliance intention of 304 individual industrial and commercial taxpayers in China. Based on the theory of planned behavior, the analyses reveal that tax compliance attitude, subjective norms and perceived behavioral control completely mediate the impact of tax propaganda on tax compliance intention, which shows the dominance of this mechanism. What is more, tax compliance attitude is the most important mediating variable, and the role of subjective norms is only half that of attitude, while perceived behavioral control has less than half the role of subjective norms. In addition of this, although the moderating effect is relatively small, but tax service satisfaction still negatively moderates the mediating effect of attitude and subjective norms. Through these research findings, our study has taken a step towards understanding the mechanism of tax propaganda on tax compliance.

DOI 10.11648/j.ss.20200905.16
Published in Social Sciences ( Volume 9, Issue 5, October 2020 )
Page(s) 175-185
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Tax Propaganda, Tax Compliance, Tax Service, Theory of Planned Behavior

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  • APA Style

    Li Zhiwei, Zhang Huang, Chen Wenjiao, Zhang Qing, Hao Weiqi. (2020). How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China. Social Sciences, 9(5), 175-185. https://doi.org/10.11648/j.ss.20200905.16

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    ACS Style

    Li Zhiwei; Zhang Huang; Chen Wenjiao; Zhang Qing; Hao Weiqi. How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China. Soc. Sci. 2020, 9(5), 175-185. doi: 10.11648/j.ss.20200905.16

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    AMA Style

    Li Zhiwei, Zhang Huang, Chen Wenjiao, Zhang Qing, Hao Weiqi. How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China. Soc Sci. 2020;9(5):175-185. doi: 10.11648/j.ss.20200905.16

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  • @article{10.11648/j.ss.20200905.16,
      author = {Li Zhiwei and Zhang Huang and Chen Wenjiao and Zhang Qing and Hao Weiqi},
      title = {How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China},
      journal = {Social Sciences},
      volume = {9},
      number = {5},
      pages = {175-185},
      doi = {10.11648/j.ss.20200905.16},
      url = {https://doi.org/10.11648/j.ss.20200905.16},
      eprint = {https://download.sciencepg.com/pdf/10.11648.j.ss.20200905.16},
      abstract = {Tax propaganda has always been an important task for the whole nation's financial system at all levels for all countries, although the importance of tax propaganda has been deeply recognized by tax administration authorities and previous studies, but the affecting mechanism of tax propaganda still lacks empirical study support. In order to close the gap regarding the affecting mechanism of tax propaganda on tax compliance, a questionnaire survey was conducted regarding the tax compliance intention of 304 individual industrial and commercial taxpayers in China. Based on the theory of planned behavior, the analyses reveal that tax compliance attitude, subjective norms and perceived behavioral control completely mediate the impact of tax propaganda on tax compliance intention, which shows the dominance of this mechanism. What is more, tax compliance attitude is the most important mediating variable, and the role of subjective norms is only half that of attitude, while perceived behavioral control has less than half the role of subjective norms. In addition of this, although the moderating effect is relatively small, but tax service satisfaction still negatively moderates the mediating effect of attitude and subjective norms. Through these research findings, our study has taken a step towards understanding the mechanism of tax propaganda on tax compliance.},
     year = {2020}
    }
    

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    AU  - Li Zhiwei
    AU  - Zhang Huang
    AU  - Chen Wenjiao
    AU  - Zhang Qing
    AU  - Hao Weiqi
    Y1  - 2020/10/14
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    N1  - https://doi.org/10.11648/j.ss.20200905.16
    DO  - 10.11648/j.ss.20200905.16
    T2  - Social Sciences
    JF  - Social Sciences
    JO  - Social Sciences
    SP  - 175
    EP  - 185
    PB  - Science Publishing Group
    SN  - 2326-988X
    UR  - https://doi.org/10.11648/j.ss.20200905.16
    AB  - Tax propaganda has always been an important task for the whole nation's financial system at all levels for all countries, although the importance of tax propaganda has been deeply recognized by tax administration authorities and previous studies, but the affecting mechanism of tax propaganda still lacks empirical study support. In order to close the gap regarding the affecting mechanism of tax propaganda on tax compliance, a questionnaire survey was conducted regarding the tax compliance intention of 304 individual industrial and commercial taxpayers in China. Based on the theory of planned behavior, the analyses reveal that tax compliance attitude, subjective norms and perceived behavioral control completely mediate the impact of tax propaganda on tax compliance intention, which shows the dominance of this mechanism. What is more, tax compliance attitude is the most important mediating variable, and the role of subjective norms is only half that of attitude, while perceived behavioral control has less than half the role of subjective norms. In addition of this, although the moderating effect is relatively small, but tax service satisfaction still negatively moderates the mediating effect of attitude and subjective norms. Through these research findings, our study has taken a step towards understanding the mechanism of tax propaganda on tax compliance.
    VL  - 9
    IS  - 5
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Author Information
  • School of Social Development and Public Policy, Beijing Normal University, Beijing, China; International Exchange and Cooperation Department, Guizhou University of Finances and Economics, Guiyang, China

  • School of Social Development and Public Policy, Beijing Normal University, Beijing, China

  • School of Medical and Health Management, Guizhou Medical University, Guiyang, China; School of Ethnology and History, Guizhou Minzu University, Guiyang, China

  • School of Social Development and Public Policy, Beijing Normal University, Beijing, China

  • School of Social Development and Public Policy, Beijing Normal University, Beijing, China

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